Name and Address

Include the suite, room, or other unit number after the street address.

P.O. Box

If the post office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the
street address.

Foreign Address

Enter the information in the following order: city, province or state, and country. Follow the country's practice for entering
the postal code. Do not abbreviate the country's name.

Contact Information

Enter the name, daytime telephone number, fax number, and email address for the person who should be contacted to discuss
this information return.

Identification Numbers

Employer Identification Number (EIN)

Enter your EIN. If you do not have an EIN, use Form SS-4, Application for Employer Identification Number, to apply for one.
You can get this form at Social Security Administration offices or by calling 1-800-TAX-FORM (1-800-829-3676). You can apply
for an EIN online or by telephone, fax, or mail. See the Instructions for Form SS-4 for more information. If you have applied
for an EIN but you do not have your EIN by the time you must file your information return, enter “Applied for” in any space where your EIN must be entered.

Form 637 Registration Number

Enter the assigned IRS number. Regulations sections 48.4101-1(c)(1)(iii)(iv)(vi) and (vii) require pipeline operators, position
holders, terminal operators, and vessel operators to be registered by the IRS. If you do not have a registration number, use
Form 637, Application for Registration (For Certain Excise Tax Activities). Form 637 has information on how to apply for a
registration number.

Carrier and Consignor Names and EINs

EINs are used to associate and verify transactions you report to the IRS. Therefore, it is important that you furnish correct
names and EINs for carriers and consignors on the forms sent to the IRS.

You may use Form W-9, Request for Taxpayer Identification Number and Certification, or your own form, to request an EIN from
a carrier or a consignor. You may be subject to a penalty for an incorrect or missing EIN on an information return. See Penalty on page 1. You are required to maintain the confidentiality of information obtained on a Form W-9 relating to the taxpayer's
identity and you may use such information only to comply with filing these information returns.

Note.

Foreign persons may use the appropriate Form W-8. See the Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY.

Signature

Form 720-TO must be signed by a person who has authority to sign.

Definitions

Approved terminal.
A terminal that is operated by a taxable fuel registrant that is a terminal operator.

Consignor.
The person that hires the carrier to transport liquid product.

Facility control number (FCN).
A number that designates a storage location within the motor fuel, renewable fuel production, or the bulk transfer/terminal
system. Facilities include approved terminals (TCN), biodiesel production facilities (BCN), or ethanol production facilities
(ECN). The list of facilities can be found at www.irs.gov/excise.

Gross gallons.
The total product measured in U.S. gallons without temperature or barometric adjustments.

Mode codes.
The table below lists the mode codes.

Table 1. Mode codes

J truck

IJ import by truck

EJ export by truck

R rail

IR import by rail

ER export by rail

B barge

IB import by barge

EB export by barge

S ship (Great Lake or ocean)

IS import by ship

ES export by ship

PL pipeline

IP import by pipeline

EP export by pipeline

RS products dispensed at a terminal for end-use or consumption

RF removal from a terminal into refueling vessels.

BA product reclassifications

CE summary

Imports.
Reportable products entered into the US by an importer of record/enterer. Only the following mode codes listed are
allowed. For example, IB, IS, or IP (for pipeline). Reporting the country of origin is optional. See Table 3. Abbreviations on page 7. Note. An import is only reported when the product is first entered into the US. Fuel is no longer characterized as an import after
the fuel product enters the US.

Exports.
Reportable products leaving the US. Only the mode codes listed are allowed. For example, EB, ES, or EP (for pipeline).
Reporting the destination country is optional. See Country Code List on page 8.

End-use.
When reporting end-use transactions using mode code RS or RF, the terminal operators or position holders should report
their own EIN as the carrier EIN on the disbursements. No carrier report is required.

RF is used when a refueling vessel loads fuel at a TCN for end-use to refuel vessels on waterways.

RS is used when products are dispensed at a TCN for end-use or consumption in small quantities. For example, refueling snowmobiles,
and other small over-the-rack disbursements.

RF or RS–Removal from terminals for end-use.
Monthly disbursement transactions for any product code using “RF” or “RS” may be reported using the Optional Summary Reporting Instructions for Product Codes 001, 049, 092, 122, 188, and 960 (Schedule B), and Disbursements
Using Mode of Transportation Code “RF” or “RS”
on page 5, or may be reported in detail.

Mode code BA.
Used for product reclassifications or conversions of products that result in a product code change only. Product reclassifications
are not accounting journal entries correcting the books of the business. For example, conversion of ethanol (E00) to blend
E10 with gasoline (065) or biodiesel (B00) to biodiesel blend (B99).

Schedule A product reclassification(s) amounts must be equal to the sum of the Schedule B amounts in total that create
the mixture or product. For example, if you have 242,000 gallons of blended product, the Schedule A Receipts amount for that
product code must be equal to the sum of the Schedule B “BA” disbursements (220,000 of product 1 and 22,000 of product 2).

Zero gallon transactions are not allowed on Schedule A or Schedule B.

You may report product code reclassifications with other transactions on a single Schedule A. Use a separate Schedule
B for each product code with “Book Adjustment” as the name.

Net gallons.
Liquid product measured in U.S. gallons corrected to a temperature of 60° Fahrenheit or 15° Celsius and to a pressure
of 14.7 pounds per square inch (psi).

Position holder (PH).
For IRS Excise information reporting only, with respect to a liquid product in a terminal, the person that holds
the inventory position in the liquid product as reflected on the records of the terminal operator. A person holds the inventory
position in a liquid product when that person has a contractual agreement with the terminal operator for the use of storage
facilities and terminaling services at a terminal with respect to the liquid product. The term also includes a terminal operator
that owns a liquid product in its terminal.

Transport carriers (non-bulk).
Includes trucks or railcars delivering or removing liquid product at approved terminals and removals from terminals
(other than by truck or rail) for sale or use.

Terminal.
A taxable fuel storage and distribution facility that is supplied by pipeline or vessel and from which liquid products,
such as taxable fuel, may be removed at a rack. However, the term does not include any facility at which gasoline blendstocks
are used in the manufacture of products other than finished gasoline and from which no gasoline is removed. Also, the term
does not include any facility where finished gasoline, undyed diesel fuel, or undyed kerosene is stored if the facility is
operated by a taxable fuel registrant and all such taxable fuel stored at the facility has been previously taxed under section
4081 upon removal from a refinery or terminal.

Terminal control number (TCN).
Enter the TCN assigned to the terminal's physical location by the IRS.

Part III. Transactions for the Month

Part III is for the terminal operator to provide a monthly summary of the terminal receipts and disbursements by product code.

Line 1.
Enter the physical inventory of net gallons by product code at the beginning of the reporting period. This should
be the same number as reported for actual ending inventory the previous month.

Line 2.
If you have more than one Schedule A for a product code, combine the totals from each column (g) for the product code
and enter the total on line 2.

Line 4.
If you have more than one Schedule B for a product code, combine the totals from each column (f) for the product code
and enter the total on line 4.

Line 6.
Enter all gains and losses by product code. The amount entered on line 6 will show any difference, plus or (minus),
between lines 5 and 7. Book adjustments or other known transactions are not considered gains or losses.

Line 7.
Enter the actual physical ending inventory at the terminal.

Transaction Reporting Instructions for All Product Codes

Schedule A. Terminal Operator Receipts

Use this schedule to report each receipt of product (bulk and non-bulk) by the terminal operator. A separate Schedule A must
be used for each product code.

Note.

Non-bulk receipts of product code 001, 049, 092, 122, 188, or 960 can be reported in summary by month instead of reporting
them as separate transactions. If you wish to summarize these transactions by month, use the optional reporting instructions
for Schedule A on page 5 instead of these instructions.

Line 1

Enter the product code from Table 2 on page 6. Product code 122 (blending components) includes gasoline blendstocks as defined
in Regulations section 48.4081-1(c)(3)(i) but not listed in the product code table.

Line 1a

For products codes Exx, Bxx, and Dxx received at a TCN enter the Position Holder (PH) inside the TCN. Also enter EIN and 637
Number of the PH. Enter one PH name per page.

Line 2

Column (a).
Enter the name of the carrier that transports the product into the terminal.

Column (b).
Enter the carrier's EIN. If the carrier is a foreign flag vessel, enter the EIN of the Importer of Record (IOR). The
IOR must be a US person, registered on a Form 637 and have an EIN.

Column (c).
Enter the mode code. See Table 1. Mode codes on page 3. For Exx, Bxx, and Dxx product reclassifications (BA), you must report the PH of the renewable fuel.

Column (d).
If the mode code in column (c) is either a barge (B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official
number.

Column (e).
Enter the date the product was received into the terminal (mmddyyyy).

Column (f).
Enter the identifying number from the document provided by the carrier that reflects the details of the transaction.
This could be the terminal receipts document, pipeline ticket number, pump order number, bill of lading, barge ticket number,
inspection report, etc. Both the carrier and terminal operator must report the same document number.

Column (g).
Enter the actual net gallons received into the terminal. For non-bulk deliveries to a terminal where net gallons are
not measured, enter gross gallons.

Schedule B. Terminal Operator Disbursements by Position Holder

Use this schedule to report each disbursement of product (bulk and non-bulk) by the terminal operator by position holder.
A separate Schedule B for each position holder, separating bulk from non-bulk, must be used for each product code that is
destined for more than one state or has more than one mode of transportation.

Note.

Bulk and non-bulk disbursements of product code 001, 049, 092, 122, 188, or 960 can be reported in summary instead of reporting
them as separate transactions. If you wish to summarize these transactions, use the optional reporting instructions for Schedule
B on page 5 instead of these instructions.

Position holder (PH) name.
Enter the name of the entity holding the inventory position in the terminal.

Line 1

Enter the product code from Table 2 on page 6.

Line 2

Enter the destination state code from Table 3 on page 7. The destination state code is required for non-bulk (truck or rail
car) disbursements only. If a fuel transport truck is receiving fuel destined for different states, the terminal operator
will issue a bill of lading, manifest, or other shipping document for each destination state. You are required to report each
separate shipping document as a separate transaction.

Line 4

Column (a).
Enter the name of the carrier that transports the product out of the terminal.

Column (b).
Enter the carrier's EIN. For exports involving a foreign vessel that does not have an EIN, use your EIN. If the carrier
is a military vehicle, enter the appropriate DOD EIN. If the EIN is unknown, you should request the appropriate DOD EIN (using
the W-9 form) that has been issued to the Defense Fuels Agency or other government entities.

Column (c).
If the carrier is either a barge (B, IB, or EB) or a ship (S, IS, or ES), enter the vessel official number.

Column (d).
Enter the date the product was removed from the terminal (mmddyyyy).

Column (e).
Enter the identifying number from the document provided by the terminal operator to the carrier that reflects the
details of the transaction. This could be a bill of lading, manifest, inspection report, or other shipping document. Both
the carrier and terminal operator must report the same document number.

Column (f).
Enter the actual net gallons disbursed from the terminal.

Column (g).
Enter the gross gallons disbursed from the terminal as shown on the document listed in column (d). No entry is required
for product codes 001, 049, 092, 122, 188, and 960.

Schedule A. Terminal Operator Receipts

Use these instructions to report in summary by month the non-bulk receipts of product codes 001, 049, 092, 122, 188, and 960
into the terminal. If you have bulk receipts for product codes 092 and 122, you must use the instructions for Schedule A above
and report these transactions in detail. Use separate Schedules A for product codes 001, 049, 092, 122, 188, and 960. Do not
combine product code 092 with product code 122.

Product code.
If the product is a blending component and not listed in Table 2, enter 122. If the product is not a blending component,
enter 092.

Column (a).
Enter “Various.”

Column (b).
Enter your EIN.

Column (c).
Enter “CE.”

Column (d).
Leave blank.

Column (e).
Enter the month ending date (mmddyyyy).

Column (f).
Enter “Summary.”

Column (g).
Add the net gallons for all transactions for the month and enter the total.

Schedule B. Terminal Operator Disbursements by Position Holder

Use these instructions to report in summary for mode code “CE,” the total disbursements (bulk and non-bulk) of product codes 001, 049, 092, 122, 188, and 960 for each position holder.
Use separate Schedules B for product codes 001, 049, 092, 122, 188, and 960. Do not combine product code 092 with product
code 122.

Use mode codes “RF” or “RS.” Monthly disbursement transactions for any product code using “RF” or “RS” may be reported in summary on Schedule B, or may be reported in detail.

Product code.
If the product is a blending component and not listed in Table 2, enter 122. If the product is not a blending component,
enter 092.